CVP Analysis – Dani Ki Costing – CA Final Video Lectures

CVP Analysis – Dani Ki Costing – CA Final Video Lectures

CVP Analysis – Dani Ki Costing – CA Final Video Lectures | CVP Analysis – Dani Ki Costing – CA Final Video Lectures | CVP Analysis – Dani Ki Costing – CA Final Video Lectures

Back to Final Video Lecture Index

Dani Ki Costing
Final Video Lectures
CVP Analysis
Lecture 1
Lecture 2

Lecture 3
Lecture 4
Lecture 5
Lecture 6

Lecture 7
Lecture 8

Lecture 9

Lecture 10

Lecture 11
Lecture 12
Lecture 13

Lecture 14

Lecture 15
Lecture 16
Lecture 17

Lecture 18
Lecture 19
The End

Back to Final Video Lecture Index

CVP Analysis, Shut Down and Divestment

CVP stands for Coat – Volume – Profit Analysis. As the name suggests CVP is nothing but the analysis of three elements namely Cost, Volume and Profit.  There exists a relationship between Cost, Volume and Profit of the business. And this relationship is a very technical and advantageous factor. All the three elements viz. cost of manufacture, volume of sales and product selling price are the most important for any business. These factors help in estimating the cost to produce required volume of sales to earn estimated profit in the business.
AVP Analysis helps in taking different decisions regarding accepting an offer, price mixing, continuance or discontinuance of product etc. One such decision taken is a decision of Shut down or disinvestment.  Such decision should be taken a time of temporary recession or other temporary problems. Such decision should be taken on the basis of marginal cost by calculating the contribution. Contribution is difference between sales and variable cost. In case when this difference is nil or negative then such decision should be preferable but in the case when such difference is positive the decision should be vice versa as the contribution is made by product in fixed cost thereby decreasing the amount of total loss.
Thus the mathematical expression for calculating the shot down point in numerical terms is as follows:
Shut Down Point = (Total Fixed Cost – Shut Down Costs) / Contribution per unit

Another strategy in business is of disinvestment. Disinvestment is selling of whole business or a particular department so that the resources can be used in other more profitable unit. Such decisions are taken when more profitable option is available or when the existing business is incurring unbearable loss or in case when managing of the unit becomes cumbersome. 


Add a Comment
  1. can u pls tell me from where i can download ca final isca and direct tax lectures..pls help

  2. can u pls tell me from where i can download ca final isca and direct tax lectures..pls help

    1. I Don’t Know dear I know about Costing Lectures only….

  3. cvp analysis lecture 17 part 4 seems to be incomplete as the q.87 is not solved there one more part to the lecture 17?

    1. I don’t remember but there is only one video which is incomplete just for last 5 minutes. May be it is this video.

      I am sorry dear I couldn’t do anything for that.

  4. CVP Analysis topic seems to be incomplete… is it include shut down topic also

  5. Hi why videos have been made private. Can you Please allow to watch it.

  6. Hello,

    Above videos are not there on the website,can you give a guidance when it will be available

    1. The reason behind to remove it from YouTube is that we get some nonsense comments that these lectures are old from 2013 and now the syllabus is changed and all. Yes, it is from 2013 and there isn’t any change in syllabus. The lectures are on YouTube from 2013. It is almost 3 years. Meanwhile, many disgusting comments have been faced by Danisir and the Coppergate Edu.

      Due to that the owner company “Coppergate Educare” who reserve the right to sell these videos have decided to NOT to allow videos, free now onwards.

      This YouTube Channel is not owned by Coppergate Educare or anyone else, I am a student like all of you. I (Dhaval Jatiya owner of the channel) have uploaded (with a permission) all these lectures voluntarily because I am also a CA student and I know these lectures are worthful. I have spent lots of time to upload this videos. So that all the CA Student can learn from free lectures. And Sorry for the late reply. I was unable to spend some time to answer you comments from Youtube, Website and FB Page. But now onwards I will be available for you. You can contact me on FB Page ( I will do my best to help all of you for the exam. I will answer any of the questions as soon as possible.

  7. Sir,
    Greetings for the day.
    A few lectures are being shown as “private videos” after clicking the link.
    How to solve this?
    Thanks for the videos and thanks in advances for solving the above problem

Leave a Reply

Your email address will not be published. Required fields are marked *

Tax Finance info © 2016 Frontier Theme